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Choose the term that best masches each of the following descriptions: a) An account that is related to another account and typically has an opposite normal balance that is subtracted from the balance of its related account on the financial statements. b) An expense that has been incurred but has not yot been paid or recorded. c) A plant and equipment asset account balance less the accumulated depreciation account balance. d) Accourts that have a continuing bolance from one fiscal year to the next. e) The process of allocating the cost of a plant and ecuipment asset over the period of time it is expected to be used. 0). A trial batance that reports account balances after adfusting entries have been recorded and posted. g) The steps followed each accounting period to prepare finsucial statements. h) An estimste of what the plant and equipment asset will be sold for when it is no longor used by a business. i) Acoounts where the balances are zeroed at the end of each accounting period. 1) A cash-to-cash sequence of transactions that usually starts with cash on hand and ends when cash is collected from customers. \begin{tabular}{|c|} \hline Accounting cycle \\ \hline Accrual accounting \\ \hline Accrued expense \\ \hline Accrued revenue \\ \hline Accumulated depreciation \\ \hline Adjusted trial balance \\ \hline Adjusting entries \\ \hline \begin{tabular}{l} Carrying amount or net book value \\ Closing entries \end{tabular} \\ \hlineA \\ \hline Depreciation \\ \hline Income summary \\ \hline Matching principle \\ \hline Mixed account \\ \hline Operating cycle \\ \hline Permanent accounts \\ \hline Post-closing trial balance \\ \hline Residual value \\ \hline Revenue recognition \\ \hline Straight-line method of depreciation \\ \hline Temporary accounts \\ \hline Unadjusted trial balance \\ \hline * \\ \hline \end{tabular}